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"To Seouie Effioienoy and Economy in G 



DETROIT BUREAU OF 
GOVERNMENTAL RESEARCH, Inc. 

100 GRISWOLD STREET 

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BOA -■.JJJOATIO'S 



xrepared by the 

miitoiT BUREAU 01' aovKiimiai::_.. 



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KB PORT 

ON 

BUDGET PHOGBDURE 

BOARD OF EDUCASI&II 

CITY OF DETROIT 



prepared "by the 
DETROIT BUREAU OF GOVERMENTAI RESEAROH 
January, 19117, 



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I. IKTRODUCIIOH 

lav; Governing Budget Procedure 1 

II. PRESEITT PROGEIUHB 

Preparation of the Budget Estimates o 

Consideration of Estimates "by Committees of 

thg Board 5 

Consideration of Budget by Board of Education 8 

Consideration of Budget Estimates "by Common 

Council and Board of Estimates 9 

Balances in Appro -Djriat ion Funds and the Transfer 

of Punds ' 10 

Adherence of Expenditures to Appropriations 13 

Budget Puhlicity 14 

Inconsistencies In Budget Procedure 15 

111. PROPOSE]} PROCEDURE 

Preparation of Estimates 18 

Consideration of Estimates "by Committees of 

the Board 21 

Consideration by the Board of Education 22 

Consideration by the City Council and the 

Board hi Estimates 22 

Balances in Appropriation Funds 24 

Budget Publicity 25 



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I - II^JRC-SUOJIOIT 

lavv Governing Budget Proceauire 

In considering the follov;ing discus-sions of 
■budget methods as employed in the Department of Education, 
and the recomir.endat ions v*hich are appended, it must "be 
liOTne In mind that & budget system is not of Itself de- 
signed to hring economy In appropriations and efficiency 
in expenditure. To quote from an article recently appear- 
ing on state hudgets: "A "budget system Is an effective 
agency for better and more economical government, hut 
only to the extent that it acts as a mirror In tjhich 
affairs pertaining to prihlic finance are made usahle and 
intelligible to the general public. Too, It contemplates 
that all estimates be compiled In easy, understandable 
tables, so that legislators and the chief executive can 
readily locate doubtful items and focus attention on them." 

Whatever criticism Is implied in this report 
refers to the budget procedure and not to the Board of 
Education as individuals, because It is realized that the 
present personnel of the Board merely continued a system 
which it found and which had been In practice for a great 
ninnber of years. 

The section of the charter governing the budget 
procedure of the Board of Education Is -as follows: 

"It shall be the duty of 'the^ Board of Education 
to transmit to the Commah Council through the 
City Controller, on or be'fofe the first'^day 
of February in each year, 'or at such other time 



- 2 * 



as the Oominoii Comic 11 may by ordin&nce pre scribe 
for the suhmission of annual estimates, an estimate 
of the amount of money which said Board may deem 
necessary for the proper maintenance of public 
schools of the city during the fiscal year next 
ensuing, which estimate shall, so far as practicable, 
be made In detail, specifying the amounts recj^ulred 
for salaries of teachers and other employees of the 
Board; repairs, fuel, supplies and general current 
expenses, all of vihiah estimates shall be classified 
as the "Maintenance Fund". The said Board shall at 
the same time transmit such estimates as it shall 
deem necessary for the purchase of lots, the erection 
and remodeling of school buildings, together v:ith the 
necessary fixtures and furniture therefor, and for 
other Improvements to school buildings and grounds, 
which estimate shall state in detail the purpose for 
which appropriations are desired, all of which es.ti^ 
mates shall be classified as the "Building Pitnd", 
So much of said estimates as the Common Council and 
Board of Estimates of the City of Detroit shall ap- 
prove shall be levied and collected the same as other 
city taxes; and It shall be unlawful for said Board of 
Education to pay out or agree to pay out zny moneys for 
any item or Items dlsallovied by said Common Council or 
Board of Estimates; provided, ho7?ever, that the aj:iomit 
so appirovefl for the Maintenance Pund shell not be less 
than the sum of five dollars for every child In the 
city between the age of five and twenty years, as the 
number thereof may have been ascertained by the last 
school census." 



- 3 - 

II - PEBSSITT PRQCBJ3UHB 

1. Preparation of the Budget EstlmateS o 

In January of every year, the main department 
heads of the Board of Education, - now the Superintendent 
of Instruction and the Business Manager - present to the 
respective committees financial estimates representing 
the needs of the schools for the ensuing year "beginning 
July 1st. 

These estimates, as the facsimile exhlhlts • 
accompanying indicate, are prepared In a variety of vj&ys,- 
some typewritten, others pencil memoranda. The estimates 
are not prepared upon uniform stationery, are seldom In 
detail, and do not Indicate Increases and decreases. They 
are little more than lump sura requests without sup|)orting 
data, and which must "be supplemented by oral statement 
in committee meetings. Such estimates as are repreduced 
In the accompanying photographs would hardly "be accept- 
able by the school inspectors as the bases of a-.rproprla- 
tlon In their own businesses, nor would they be accept- 
able in public business, except that they are sanctioned 
by well established custom. 

While the Superintendent of Instruction pre- 
pares his estimate for salaries with great care, and bases 
his request upon detailed data, such data Is not trans- 
mitted with the request, and the members of the committee 
consider a limip sum estimate of nearly ^?3, 000,000 with- 
out a recorded statement of the basis of the request. 



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- 4 - 
increases, reasons for incycasos, etc. One item of 
|E3,42S V5as requested for additional teachers and clerks 
for Se-ptember 1916, - yet the number of clerks, pro- 
posed duties, or rates of -p&^ are not recorded on any 
estimate sheet. The same is true of the additional 
teachers requested. 

To determine his needs for the year, the 
Supervisor of Property estimates the necessary repairs 
to each school according to general repairs, repairs 
to heating plants, repairs to heat regulation, etc; and 
the totals for each of these classes of repairs, to- 
gether v-.ith the details for each school are presented 
to the proper committee. This information, hov;ever, 
affords little basis for intelligent consideration by 
the committee, because the amounts requested include 
both labor and material, do not shovT hov; much is to be 
spent for each, give no unit costs, and make no compari- 
sons vjith current expenditures. Furthermore, since 
the Board of Estimates and the Common Council make hori- 
zontal cuts in the totals, the Supervisor cannot foliovj 
the repairs planned for each school. He goes ahead 
v;ith his v;ork, making repairs according to urgency v-'lth- 
out relying largely upon his previous estimates. A 
comparison of estimates v;ith expenditures, made in another 
section of the report, shovis that there is little re- 
lation bet'i.^een them, the expenditures being double the 
estimates in msjiy cases, and practically none in others. 



- 5 - 

In instances vtTiex© repairs are needed involving 
the espendlture of a considerable sum, separate requests 
are made for them and they are set up as distinct appro-' 
prlatlon. items. 

Instead of preparing estimates in the ahove 
manner, it is suggested that the Business Manager make 
fe quests by listing the number of labor days, and the 
quantity of material needed to accomplish the necessary 
vjork. Prom records of past periods, the number of car- 
penter days, painter days. etc. required, and the rate of 
pay for each is knovm, as is the amount spent for supplies. 
If estimates so prepared were accompanied by comparative 
statements of expenditures In past years, with a program 
of the definite vsork to be done, the Board of Education 
would know what to expect for the money it allowed for 
the purpose of repairs. Vfhere the v^ork Is to be done 
by contract. It Is suggested tliat the total sum requested 
be supported by similar detail Indicating the estimated 
cost as if such v,'ork viiere to be done by force account. 

The absence of supplementary Information char* 
acterlzes all the estimates. Totals are given In the 
requests for educational supplies of all kinds, janitori- 
al supplies, fuel, etc. While the estimates are based 
upon past expen-dltures, plus requests for normal grovjth 
of the system, in no Instances are comparative data given. 

2, Consideration of Estimates ^ 

When the estimates are turned in by the depart* 



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* 6 - 

ment heads, the respectiTe committees usually hold special 
meetings at ishich the estimates vshich come mider their 
jurisdiction are discussed. These meetings, according to 
the Secretary and the Chief Clerk, are completed at one 
sitting, the longest of them lasting not more than three 
hours, at the end of which time the committee Is ready to 
make Its recommendation to the Board of Education. I'he 
estimates as presented "by the department heads are seldom 
decreased, rather heing Increased, If chgn^-ed at all. 

What constitutes adequate Information In connect- 
ion T;i!lth "budget estimates may he open to discussion. Yet, 
using the standard practices of other cities as a guide. It 
may be said that the committees do not receive sufficient 
Information to allop them to pass thoro judgment upon the 
justlf iahlllty of the requests. In fact, committee memhers 
do not receive copies of the estimates as they are submitted. 
At the committee meetings the members have read to them the 
Items of the estimates, and the department heads are pre- 
pared to answer any questions. As no members of the Bu* 
reau 7;ere present at any of these meetings, the facts con- 
cerning them v;ere gathered from Intervlevis and from what- 
ever records v;ere available. The Chairman of one committee 
stated that he left the "details" to the employes of the 
Board, but that the information presented v;gs too meagre 
for a proper understanding of the needs of the school, and 
that he vsould demand more information If re-quests for sums 
of money were made In his orra business. The Chairman of 



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- 7 - 

another conaiuttee, vvlien eliown & co-py of tlie estlmetas 
presanted his commltitee, stated that he had no recollect* 
Ion of having seen the statement hefgre it was read to 
the committee "by the Secretary. Josslhly considerable 
discussion and ouestlonlng takes place at the committee 
meetings, "but this Is hardly prohahle, since the memhers 
of the committee do not see the estimates before they 
attend the meeting, and then only hear the total aiaounts 
read to them. 

A request for ;)50,000 for fire escapee seems a 
good example of the lack of consideration given the es- 
timates. IPhls request originated at the meeting of th$ 
Real Estate and Buildings Committee at vi/hich hudget es- 
timates vjere discussed. It was estimated at this sitting 
of the committee that a fire escape for the Doty School 
would cost Ol.OOO, and as there vvere posslhly 50 build- 
ings needing fire escapes » it vias decided to ask for 
$50,000. 

Another Instance of lack of consideration Is 
the action by the Committee on Teachers end Schools in 
raising salaries In face of a cut of |342»210 by the Board 
of Estimates in the original request of teachers* salari* 
es to be paid from city tos:es. tThls cut is the result 
of a reduction of sil95,460 in the total request for 
teachers' salaries to be paid from all sources, an in- 
crease of Ol06,750 in the estimated receipts from tlie 
Primar]? School i^'und , end the application of an apparent 
balance of ^40,000 In the Teachers* Salary Fund at the 



w 



c?;.ose of the fiscaj. reer endirxg June 30, 1916. It -i-ioulcl 
seeiu thEt had the Comnittee given the deservec. considera- 
tion to that original estimate, it could not have seen its 
ay clear to increase salaries not originally contemplated. 

2, Consideration of Budget by Board of Educationo 

At a meeting of the Committee of the Whole, the 
Board of Education considers the estimates as recommended 
by the Individual comiiilttees. The estimates are read item 
by item, and If no objection is Interparsed, the request Is 
allovT;ecl and goes to the Coimnon Council and to the Board of 
Estimates. Rarely are estimates decreased at this meeting. 
Eight changes vvere made in the eetimates for 1916-17, - 
tr;o were decreases amounting to v5,000 and six Kere In- 
creases totaling .,)66,700. Possibly no conment is necessary, 
on this meeting at T;-;hieh requests for s;7,000,0C0 vsere ap- 
proved, othor than to state that the session opened at 8:25 
P.M. and adjourned at 9:15 P.M. Within these 50 minutes 
the 177 items of the budget vsere read, and 55 Items of 
general routine, including conuimu i cat ions , vvere considered, - 
tn all enough m.atter to fill tvtenty-four 6x9 printed pages ' 
in the Proceedings of the Board of Education. In this con- 
nection, it should also be remembered that a member of the 
Board is fai^iliar «ith only those estimates vshich are passed 
hy committees upon vraich he serves, and that unless an in- 
spector attends all committee meetings, or is a member of 
ail coiimlttees, he votes upon estimates of ^lihich he has 
little or no 'tnoviledge. 



- 9 - 

4. Cpnsl deration of Budget E stimates by Corriinon Comic 11 
ind B oard of ■Sst ima t 'e s;^^ 

Tlie Boax'd of Education submits its estimate 
to the Coiffi-iion Oouncil and the Board of Estimates u-j)on 
uniform sheets furnished "by the Controller and '.thich call 
for only totals of requested items. V/hatever information 
and data are needed to support the estimates must be re- 
quested by the coniiiilttees of these tvi'o bodies v;hich are 
concerned with the education budgets If the members of 
these committees are sufficiently informed to knov; v.hat 
data are needed, and suifleiently to ask for such data, 
appropriations may be made whicJi approximate the educa- 
tional needs of the city. On the other hand, should 
these committees lack the initiative necessary to secure 
sufficient information, it is reasonable to suppose that 
the appropriation vail not reflect actual needs. For 
1916-17, the estimates of the Board of Education amounted 
to $7,133,202.16. The Common Goancll reduced this to 
s)4, 784,3 73.24, making a cut of $2,34&,829. 02, The Board 
of Estimates made a further out of ^lii3,S40.11, bringing 
the budget for education to $4,641,033.03, or 35% belov? 
the original request. One item, a request of 0450,000 
for an addition to the Cass Techjiical High School \Tas re- 
duced to 0250,000. Such cuts show either a lack of def- 
inite program on the part of the Board of Education, a 
lack of adequate information supporting requests, or a 
disregard by the Board of Estimates for legitimate needs. 
It is reasonable to believe that if a building to cost 



- 10 - 

$450,000 Is requestea^ even If the request is exti-s-va- 
gant, one costing $250,000 v;lll not suffice; and if none . 
at all is needed, the granting of $£50,000 Is an apparent 
waste. Reductions of this character indicate mreason- 
ableness on the part of the Board of Education, the Com- 
mon Council, or the Board of Sstlmates, or all three 
iDOdLes, - a condition the effects of which could be mini- 
mized, if not eliminated, hy furnishing data adequate for 
an Intelligent consideration on the part of the a^iproprial 
Ing bodies. 

5 . Balances in Appropriation Funds and the Transfer of 
Punds. 

Under the present financial sy;Btera of the City 
of Detroit, imencumbered balances remaining in appropria- 
tion funds at the end of the fiscal year are left to the 
respective city departments. In the Board of Education, 
such "available" balances are carried over into the same 
fund, If such fund Is continued for the nesct year, other- 
wise they revert to the General Surplus Account. IThls 
retention of balances by the Board of Education, which 
for the year beginning 1916-17, in all funds amounts to 
$970,431.96, tends to complicate the vshole budget pioced- 
ure and destroys the chief aim of a budget, vis., the con- 
trol of expenditures by the appropriating body. It is 
understood that 0939,845.15 of the total balances com* 
prises balances for improvements which in some cases havo- 
not been completed. At the close of the fiscal year 



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- 11 - 

1915-16, 136,328.14 was trcnef erred from the ■balances 
of Improvement items to the surplus accoi:int creating a 
"balance subject to use of |48,458.58, 

In the "budget procedure used hy other large 
cities of the ccuntry, and a& outlined hy most authori- 
ties on municipal finance, unencumhered tialanees, e:ccept 
in appropriations for permanent improvements, automatic- 
ally revert at the end of the year Into the General Fund 
of the city, for the purpose of reducing the ta:ii levy. 
Ho\'vever, the peculiar legal situation of the Board of 
Education does not recommend a change In practice at this 
time. 

Closely related to the (question of continuing 
"balances is that of the transfer of funds. '.Vith the e:c- 
ception of the inhibition to make transfers from the Main- 
tenance Pund to the Building Fund and vice versa, the 
Board of Education has the right to ezpend its money as 
it sees fit, irrespective of the purpose for nhich it was 
appropriated "by the Board of Estimates. V?hile transfers 
from one Item to another within these two funds are sup- 
posed to be made from "balances" only,- there seem to be 
no legal restrictions V5hich would prevent the Board of 
Education from transferring entire funds from one item to 
another, out of 121 appropriation Items for the year 
1915-16, transfers vsere made to 51 of them, the amounts 
involved ranging from 0-23 to o30, 740.00, the total sum 
transferred to the various Improvement purposes ii^volved 



- IE - 

an amount of ■-,:113,4-26.48, while the amount transferred from 
a-_p-pro-,")rlat ions to surplus vi;as :,;49 ,64 7,91. In addition to 
these transfers, ten ner< funds v»ere created in amounts 
ranging from ;,;4.22 to t)4,S08.77, totaling 08,006.78. A 
practical creation of funds was made in six instances 
where transfers were made to halances "brought forward from 
the previous year but to which no nev; appropriations were 
made by the Board of Estimates. 

These transfers were in reality increases to 
appropriations, because practically all of the money usod 
in 1915-16 for transfers and for the creation of new funds 
was derived from surpluses from the previous year. 2)he 
Council and Board of Estimates probably had no idea of the 
existence of this money, a circumstance which is prejudi- 
cial to the best standards of budget procedure. Had there 
been no "general surplus" from previous years' funds, there 
could be no so-called"transfers" or Increases in appropria- 
tions by a body which is not authorized to appropriate pub- 
lic funds. Because of the Board of Education's ability to 
"find" money, it is not unusual at the meetings of the com- 
mittees to authorize expenditures from funds which are ex- 
hausted. Under such circumstances, the Council and Board of 
Estimates naturally feel that no matter how much is cut from 
the Estimates of the Board of Education, the latter are 
obtained thru the year without any hardship. 



- 13 - 

6. Adherence of Ex-pendi tares to Vo^rppr lat ions. 

After reeeivins its appropriations from the 

Council and the Board of Estimates, the Board cf Education 

has the right, r;ith certain restrictions, to spend the 

money as it sees fit. These restrictions are: 

A fund may not be created for v;hich an appro- 
priation has been requested from the Council 
and Board of Estimates, but which has been 
disallowed. 

Money may not be transferred from a fund v;ith- 
out substantially carrying out the purposes 
for v;hich the fund v;as appropriated. 

Money may not be transferred from the Mainte- 
nance Fund to the Building Pund and vice versa. 

This power of the Beard of Education to erpend 
appropriations in accordance v;ith its ov-«n desires, coupled 
with a like power in respect to balances, neutralises to 
a large e^ctent the benefit derived from the quasi-piiblic 
budget hearings of the Council and the Board of Estimates. 

Instances in which money was spent as not 

intended by the appropriating bodies, follow: 

In 1914, the Board of Estimates allowed 
$100,000 "for a 20-room elem.entary school 
building in the vicinity of Green Avenue and 
Port Street West". A building to be used as 
a Junior Pligh School is now being erected with 
this money and with additional money granted 
by the appropriating bodies. The change in the 
proposed use of the building necessitated the 
additional appropriation. 

Salaries of supervisors, night school teachers, 
and clerks, were raised by the Board of Educa-' 
tion, without notification to the appropriating 
bodies at the budget hearings that increases 
were contemplated, and after representation by 
the Board of Education that the amount appropriat- 
ed for teachers" salaries would be insufficient 
even at the then existing rates of pay. * 



- 14 - 

. Sen ner, funds amounting to ^8,006.78 were 
created during the last jrear by the Board of 
Education. 

Transfers were made to tv;o carried-over funds, 
money for vvhich vjae disallowed by the Board 
of Estimates. This is, apparently, a direct 
violation of the law. 

7. Budfi-et Public ity . 

The most Important piece of legislation enacted 
by the city legislative bodies is the annual appropria- 
tion ordinance. This ordinance represents the program 
of the city government for the whole year, and since It 
Is public money which finances the program, it is the right 
and duty of the public to be made acquainted with the 
details of and the reasons for that particular program. 
Modern budget procedure is designed to this particular end. 
It is sugvested that the Board of Education consider most 
seriously before it diverges from the published appropria- 
tion ordinance, In such fundamentals as salary rates, pro- 
posed use of buildings, etc., and in the creation of new 
funds. 

By having for disposal an available balance of 
:„i48,458.58 at the close of the fiscal year 1915-16, which 
bal&nce can be carried over only with Imperfect reference 
or application to the estimated budget of the following 
year, the Board of Education had the financial means of 
affecting Its program for the entire year. By this 
amount, the actual educational program differs from the 
one publicly announced at the budget hearings. When the 



i ■■ A I.;; 



ijtfs: Qvc':' 



- 15 - 

fiscal year is completed, the presence of available 
balances in any department indicates that that depart- 
ment has accomplished Its program for that year with 
less money than vjas originally estimated. In the inter- 
ests of more economical financing, it is hoped that the 
financial procedure of the city may he shortly modified 
so that such balances revert to their source, and may be 
completely applied by the appropriating bodies to the 
program of the ensuing year^ 

8. Inconsistencies in Budget Procedure* 

If it is conceded that control of the purse 
strings is control of a program, then it must be granted 
that the Board of Education is not entirely responsible 
for the educational policy of Detroit's public school 
systeoo In this respect, the position of the Board of 
Education is a paradox^ School inspectors are elected 
by the people and are 'the direct representatives chosen 
to formulate educational policies for the community. 
Yet.., this body must depend for the funds viith 7vhich to 
carry out its program upon another body not directly 
responsible for education in Detroito 

An example of this conflict is found in the 
expansion of technical education in the city. Ihe Board 
of Education requested v453,000 for an addition to the 
Cass Technical High School. The budget authorities 
reduced the estimate and appropriated 0250,000, an amount 



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- 16 - 
viaich the Board of Sducation insists is inadequate to 
carry out the contemplated program of technical education, 
and has even considered delaying the consti'uctlon of a 
tuildlng until sufficient funds are assured. The (questions 
suggested by this inconsistency are these: Y/ho then Is 
responsible for the restriction of technical Instruction 
In the schools of Deti-oit; vshose function Is It to decide 
v?hat kind of education Is to be provided the children of 
this city; and vsho is to provide the means for such educa- 
tion? 

Perhaps an equally important Inconsistency le the 
apparent povser of the Board of Education to spend the money 
it receives, with the restrictions noted above, as it sees 
fit, - creating new funds, transferring or increasing appro- 
priations, and practically changing the purposes for which 
money is granted. 

In order to minimize the results of present 
defects and Inconsistencies In the method of financing the 
Board of Education, it Is the duty of the latter to furn- 
ish the appropriating bodies detailed supporting data out- 
lining the educational v.rogram for the fiscal period, shov3- 
Ing how every dollar vJill be used, and not to make radical 
departures from this program when approved. Cn the other 
hand, since the appropriating bodies control the development 
of the educational system of Detroit, In justice to them- 
selves, the Board of Education and the public should, inform 
themselves as thoroly regarding the educational needs of 









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- 17 - 

this city as does the Board of Education ttsGlf. Reducing 
estimates does not necessarily mean efficient budget meth- 
ods* and reducing e&timates upon meagre data is as danger- 
0U.S to effective administration as Is grsjitlng, on little 
Information, all that is requested. 



18 - 



III - -fRQ POSED I ?ROQEDURE 

1, Pre-paratlon of Estimates ^ 

The Detroit Bureau of Goverruiiental Research has 
submitted to the cdralnistrative officers of the city and to 
the Board of Estimates, as nevjly constituted, suggestions 
as to the modification in the present budget pro ced^ire of 
the city, v;hich it is oelieved v;ill insure a more careful 
appropriation and e^rpenditure of public funds. 

Modification in the present scheme of preparing 
budget estimates by the Board of Education should be de- 
signed v;ith the purpose of insuring a better 'moV5ledge on 
the part of committee members and of the Board of Education 
as a ?;hole of the purposes for v;hich requests are being 
made. In this connection, the follov;ing mechanical m.odifi- 
caticns of procedure are suggested: 

a - That all re-fU9sts for funds originating ■'■;ith 
the various heads of departments of the Board 
of Education be submitted on uniform station- 
ery ^■»hlch will be provided by the City Con- 
troller. 

b - Th^t the requests of these department f.l heads 
be so prepared that each activity of the 
Department cf Education may be easily de- 
teiinined. This provision is already substar- 
tially complied ^^ith by the Education Depart- 
ment. 

c - That ealarles and 'Aages be itemised as to the 
numbtrr of incumbents, character of service rnd 
peric^d of emplojrment and be separated from 
other iteins such as supplies, materials, etc. 
A pairt of the reg[uests made i)^ the Board of 
Educa!'ion are completely Itemised so far ac 
salary is concerned, Hovvever, the education 



r^^fi.bvrf 



- 19 « 

fund involving nearly three millions of dollars 
is loresented in a lump sitm vsitli such oral or 
viritten information as the .approxoriat ing bodies may 
request during the hearings, and is subject to 
such chsiiges after appropriation as the Board of 
Education may see fit. The Superintendent of 
Education 'm -ireparing his estimates bases them 
u-oon a very carefully prepared schedule. It is, 
therefore, recorauended tkftfe this schedule be in- 
cluded in the departmental reqaests as a proper 
support for that recuest. 

d -That all salaries vvith increases and decreases in 
rates and increases and changes in positions be 
listed in detail u^on stationery v^;hich has been 
prepared by the City Controller, as an assistance 
in formulating the budget of 1917-18. 

That all other expenditures vUth increases and 
decreases be indicated in detail according to their 
character. 

y/hile it is conceded that the Board of Education 
is entirely v.ithin its legal right in modifying rates of pay 
and number of positions after an appropriation covering these 
services has been granted by the appropriating bodies, at the 
same time, it is urged that the Board of Education should have 
these increases in mind v-'hen requesting funds from the legis- 
lative bodies of the city, so that the latter may be fully 
aware of such proposed increases v^hen granting funds. 

The budget is the matter of largest public concern 
which comes before the legislative body of the city during 
the course of the year. It is, therefore, without question 
the right of the public and the public's official represents • 
tive&to be fully av.are of the purposes for vchich every dollar 
of the ftand appropriated at this time is expected to be ex- 
pended. If a department exercises the right of modifying 
appropriations after they have been made by the ap;;ropriatinf,- 



- EO ** 

boclles of the city, aiacl even •onintentionalxj viithholds 
information fi-ora these "bodies vi'hen appropriations are heing 
ccnsiclered, it is natural that the appropi-iat ing bodies 
should regard the requests of such depart:aents with no 
little suspicion and should handle them in a fashion ";hich 
is hardly to the best interests of the community. It is 
urged, therefore, that the Board of Education present the 
full facts upon v;hich their reguests are made to the Council 
and Board of Estluiates, throwing upon these "bodies the bur- 
den of making any changes in the proposed educational pro- 
gram of the coimaunity. 

The Board of Education is in the peculiar position 
of being an elected body which docs not have control over 
the sources of its finances. Under these anomalous circum- 
stances, it woull seem that every step rnade by the Board 
should be so clear that it will be fuljy understood by the 
public, and the responsibility for failures to act through 
curtailment of funds will be placed where the responsibility 
properly rests. 

It is assumed that in accordsjice with the resolu- 
tion authorizing the appointment of a business manager, all 
the estimates of the departments undor his jurisdiction 
will be submitted to the Board of Education by +be Business 
Manage r , 



:^-tilL0J 



- 21 - 

2« Oonslderstlon of SstLroatea by Committees of the Board. 

In order to overcome the shortcomings of the 
committee system, under vjhich memhers of the Board are in- 
formed of only those estimates v;hich fall to the jurisdict- 
ion of the committees on which they serve, it is suggested: 

a 1- That the Business Manager of the Board of 

Education assume responsibility for preparing 
a sufficient quantity of all of the estimates 
submitted by ^im for his department and by 
the Superintendent of Education, so that each 
member of the Board of Education will have a 
complete set of all of the estimates covering 
all of the needs of the Board. 

b - That this compilation of estimates be submitted 
to members of" the Board of Education sufficient- 
ly in advance of coaffiilttee meetings, so that 
each member may familiarise himself particularly 
v*ith the rec;.uests upon which his committee may 
pass, and in general, with the requests which 
vjlll be presented to other committees. This 
will permit every member of the Board of Educa- 
tion to be familiar with every request and will 
permit him to be heard at the meetings of tuny 
comj-flittee whether he so hs,ppens to be a member 
of that particular committee or not. 

e - That after the several committees have complet- 
ed their Inspection of the departmental esti- 
mates and have made their recommendations to the 
Boax^d of Education, these recommendations be 
assembled and placed on file in the office of 
the Business Manager, where they may be seen 
and studied by organisations or citizens who 
are interested in the administration of the 
school system. 

d - That at the meeting of the Board of Education 
at which these estimates are finally approved 
for submission to the City Council and the Board 
of Estimates, further provision should be made 
for the expression of opinions by citisens or 
organizations as to the adequacy of the re- 
quests which are proposed. The question m§y 
be properly raised whether this hearing for 
public comment upon the estimates might; more 
properly be deferred to the time when such es- 
tlmetes are considered by the City Council and . 
the Board of Estimates, particularly the la'.ter 
body. This would be true except for the fecv 




•Ji:;iaQ- ...:mil§A 



xX-3 



llEi ic 



•i"«J» 



'IQ 



isci to 



J*f: 



lis -'^C' 0\t 



^V 



■. . 0* fio-xielo:, ... V,.. -otq 



- 22 - 

that the Board of Education, although it is not 
res-;ionsi'ble for the raising of education funds, is 
an elective body and is responsible in the minds of 
the public for the proper administration of the 
schools. Certainly if^the Board of Education gives 
its budget estimates the viidest publicity, not only 
on the part of the Board itself, but on the part 
of the public, it may be assuiiied that such estimates 
■will carry more v;eight when x^resented to the appro- 
priating bodies of the municipality. 

5. Consideration by . the Board of Education . 

The budget for the fiscal year 1916-17 vjas passed 
by the Board of Education during a session which lasted only 
50 minutes and at which other business than the budget was 
transacted. It can hardly be urged that this is sufficient 
consideration for members to give to a budget which proposes 
to expend over $7,000,000 and with which no member of the 
Board of Education is familiar in its entirety. In the fore- 
going, a modification of the procedure of committees has 
been suggested which provides for both a more thorough con- 
sideration by committee members and makes it possible for 
each member of the Board to be familiar, if he wishes, with 
all items of the combined estimates. If this proposed piro- 
cedpire is adopted, the perfunctory passing of the committee 
estimates by the Board of Education is at least partially 
precluded. 

4« Consideration by the City Council and the Board of 
Estimates . 

At a recent election, the public abolished an 
elected Board of Estimates, substituting a small body of 



3 J ,a&njj*i JioiisiQjsbQ lo ■gale.iat 9xl.t io± 8lcfia.ab'-;ss'X 
lo sJciiirs edi nx sicf isnoqaa^ ai Bris \bcd: eviaoslo isa 

ssvi'g floid'v'soiffia 1:0 S'xsos: erfo ii "•^Xnis^-eC .sloorfos 

i'-xs<y Qd'i no j-rd .iXesd'i J5i.3oS srfj io ^tjc Qii;? no 

-o", :T-a erf:? q* EisLrisaottq nafi'r/ i'rfsle;? £n.O£C ■^'xiao Xliw 
,vj llQqlolujjiJ orf* to aoiSocT ■gni^o'iJiic; 

•■• n ojJ' a^ pj:f6a ^o £)'3:i^Q5 erTj" '^cf no i J3i 95 J anoD . S 

■<^Xno .59d'3jsX -.nrx-ur) noitaojjSSio 6iJ3oe 8xl5' vcT 

■Mii BQeaiBifii 'xsrfitc rfoirin' ;K3 bixs aetxritiM C2 

aoaogo^cc; do iff i" .;? 3vr% o.t aiocfraerii to^ noi;^a'X&f)ienoo 

c;: ocfirreci on rloirlv^ jd'-JiKr :&ns CCC / / ; > ■• 

-etco"^ ioiosciiija r.o &ij:.oa 

33rf a©s;^*Jivifiico io st: :ioiiaoiliho:a a ,-gaso-g 

-noo rfgxjGtoif* siora a rftc 'Qjbivoig rioirf?if Be^fae^gwa noscf 

lol sldiag-O', :j-3ni Sn^s Sxecfrrreffl 9'^<t ;t jromoo "icf noi^uiebia 

d*iv7 ,8 0£ic. ; . .. ;:siXi!!ie5i ocf o* bi&oS. •;■■ . ocTuioixi rlv0r>8 

-o"xq baaoc-o^q &Uii IX .asim^iiae aecildmc: • 
■3e-i':tic::;aoo sj'f^ Ic gnJaasq ^lo'^oasji-s. ^be-tc^oiV > 

■^XXsi*l«q *8.ssl ■ioi taojjba: i-c btBo€ S;' 

.f>ef>jjX09:£C: 



administrative officers consisting of the Mayor, the 
City Controller, the GorpOi-stlon Counsel, the City 
Treasurer and the City Cle:2«. If the e:5cperience of 
other cities Is an evidence, this small Board of Esti- 
mates will, over a period of years, take more and more 
responsibility for the financial program of the entire 
city. This should be particularly true in Detroit, 
where the Mayor Is, in the last analysis, responsible 
for the estimates vi;hlch are submitted by the departments 
and Boards responsible to him. It is entirely proper 
that this should be so, since the Mayor is administrative 
head of the corm-flunity and is responsible for the proper 
and complete operation of the departments vtithin his 
jurisdiction. Such a condition, hovvever, will place upon 
this Board of Estimates, responsibility for providing 
adequate funds for the operation of the school system. 
Should this prove the case, the fact that this accounta- 
bility lies vsith the Board of Estimates and not with the 
Board of Education should be most forcefully brought to 
the attention of the public. 

It is most sincerely urged that the Board of 
Education do everything within its power to bring to the 
attention of the Boarc. of Estimates and of the City 
Council the educational needs of the community, and to 
supply every item of information which will make these 
needs evident to the appropriating bodies of the city 
and to the public. Again let us repeat, the Board of 



^r^JiC oa? .loaf: loitxioO , 

to torrsiieq: » AoIO ttl^ erft &ria TcatJyaaaiT 

-i*". :-30ff XXaflia oiisfeiv© r;i3 si s-^jo-jo 'rerl:tr, 

oil'' ■i^'Z'-^o'xq l.Qiom; :^ clldiaiioqas'r 

iBtiorc vl-:: : 1 .-aii^ . 'iaxioqaoi a&taoS Bixa 

acq. ■"'oi.;3 .f'Cii toifie J'^ni; 

SH: ■' i acoqaef ,ae*afrii*aa 1:o b'saoS ,: - ■ 

0* d'ilg.irc: 'i*«0X;&!iI io l5tso€ 

.Dild'- 
to b-xsoE erl^ tsHt Jis:^i« ^lat^tKis 't8.aiia si or I 

o* &r£j3 , ^;} i nmifiioo srf* l:o afsoen l£»noi;^sOiy:5© sd > lioruuoO 
scsrl* 9>!fim IXiw rfoixxw aai^aenotsii 'io aai i -li-i jVs ^Irjc/ja 

to b-x'soa odiS' , t£. .CIS 



- 24 - 
Education is an elected hody and o.atensibly responsfble 
for the educational policy of the municipality, T/-;'hile 
in fact, it has no control over ^he total amount which 
VI' ill be appropriated for the carrying out of the educa- 
tional policy vvhich has been determined upon. There-^ 
fore, it behooves the Board of Education not only to 
make its policy clear, but to make the facts upon which 
that policy is based, clear, and to assure themselves 
that the responsibility for funds will be assumed by the 
bodies Vihich are in fact responsible* 

The general needs of the schools of Detroit 
are commonly recognisedo It vsLll be conceded that there 
is an under-payment of teachers, and a lack of adequate 
facilities for the proper education of the school child- 
reno It is hoped that these needs will be frankly under- 
stood and talked about by the Board of Education, by the 
City Council Committees, by the Board of Estimates, and 
by the public. 

5» Balances in Aippropriatlon Funds. 

It Is the policy of this city, and at present 
a legal one, to allow the educational departments to 
carry over their unexpended balances at the end of the 
fiscal year and to apply them to the follovsing year*s 
program. Altho It is generally recognized by other 
municipalities that such a system is not conducive to 
the economical expenditure of public funds, It is be- 
yond the province of the Board of Education to accomplish 



- ^c, - 

slid: XOl 

rioirft? t£is.- :• 
-boxtBq 9rf:t to j-irc 
-e-xsrfT ,xior 

ot '^inc '. d'SQWi'iji' ±0 bT^oS 

rloirfw aoqss 3*0. ■ ;t0cr ,iseIo voilcq a*i ailsm 

.'iovloarasii* e^russj-j oj b; io .^esccf si yoiico ;t;i?rf,t 

& ■ lOi ■^tilidianogaf . '-;rf:i- 

,9idiBnoqasT ^OvOi: ax 9x0 aslfeotf 

iioi:- ;oa oxit to Bboan la-isnss sri'I 

stejO'p&iiiH! 'to 710. ;■; , 8tarios8^ io Irrera^i^cf-isfixi!".: 

-^iS&xm T(iiinBi^ 9cf lliw afissn ^sedi iit>d^ i)9C[on s.. nei 



i'aei . _ ■ £fi"j ,"i"J"io sirf* 'iCf v-.;iIoo; erf* ai tl 

0:^ aoii9f:rj-:cj3c:^& IfixioiiteOiJf^' "oIXc oJ ,9110 X<:§9l 
ed: . ^onsXjscT BeBnaqxsnw lien';^ -xsvo ^"i-sso 

IBdto -; -' ■■J'- - ,■_.... .;_ ,;■ .: ,-.■:- :. 

0* evi o;.!.r-)rir;0 tor; al rrsitisvo 3 rfo-CB ;■■ , . . ; /XsgJolxinra 

iIaiXc;i.*ooos o.t noiisojj'53 Ito Bisotl ..: • .. • q erf* baov 

% 



- 25 - 

a change In this procedure. However, it Is T?ithln the 
province of the Board of Education to estimate most 
accurately the amount of the unencumhe re d balances 
remaining in the various funds at the close of the fiscal 
year, so that proper application of such balances may 
be made when new appropriations are being allowed for 

those funds. 

V/hile it is true that the Board of Education 
submits to the appropriating bodies accurate b&laices» 
yet there is extant in the City Hall a notion that what- 
ever cuts in its requests it may suffer, the Board of 
Education will "find" sufficient funds to carry out Its 
program. Believing as they do, and being uncertain of 
the am.ounts of the unexpended balances at the end of 
the year, the appropriating bodies are Inclined to 
equalize supposedly large balances by proportionately 
large cuts In the requests. 

<5. Budget Publicity. 

The anomalous situation of the Board of Educa- 
tion as an elective body having no control over the 
sources of its revenues has been indicated. The urgent 
need for larger salaries In certain departments, and 
increased educational facilities Is also apparent. Yet, 
the Board of Education cannot of its own will remedy 
these existing conditions. It, "therefore, is incumbent 
upon the Board to do all within its power to bring these 
facts to the attention of the public and to urge its 



- 33. — 

Qff* aidiin ar ii .lovswoH .8T;iJDS0oiq aidi al q>sflCrio n 

«aom 6*sra.{^ yj^tsoJ^sa to fc-usoS erf* 'io sorxivoiq 

Bsoaaiscf b^TLmnuioasau sdi to Jnuoms eriiJ' vXe^sixjoos 

Xsoail exfi' "to sboIo orii ii^ sfinir'i sxroitcsv 9ri* ai saiiiisinsi 

■(^fioi asoasXad' rfows lo noi.tsoiXCTqs isq-oiq ;ti3rij r-s ,iss'^ 

"lol fiQwoIXij gj^tied" ©ia axioiteiiicro'xqq.s wen n^riw sBsm ecf 

noi*aoj;rba 3:0 B^ijoS srf^ iadi su'zl ax t.f eXirfV/ 

0* &9jaiXon.f 9ii?. 3©if>ocf gnitoiiq'Oiqq.B 9ri* ^-xae-^ ad;^ 
"^iXstsnoit-xoqoiq; ^^cf aaortsXJsd" egi.sX ^.X&esoqqxifs ssiXsiJ^pe 

-eoif&5r to brsoS. Bdt lo aoiiQsjils anoLsmoaa 'arfS 

9.n-.j' 'i-vvo Xoi^tnoo on 3niv,a£i ^t^ocT evi^osXa rig ss no id' 

•h-x^Sixr eri'T .BstJsoifini iiood asri aacrxisvsi ati lo asoixroa 

bits ,^•$aom■^1mot aU',t'xOo ai asit-alaa ib-^iqI 10I Sean 

,.,i .j'nsi.eqqi; obX'- t: . u^'JXiD.s'i: XenoiiJjsoufio fceajse-roni 

^fjQjnrr. irjp novo u* 1 .tv d-oriru^o xxoii'aowfiS^o fiXrCoS orf* 

*.fi9dr.f.;m ' - ' i'i ,BnoiiibaoQ %aliQiXQ sasrfj 

,-:.u;c,ri-;'- ;:;i,,.J .V. iri'Mv;? Xif! o£t d 6'Xeod grfo noqi; 

.-,.;] egtir o;t i.dyq orfr) io aoi Jn3;?;^i3 Qd'i oj s^ojsI 

* 



- 26 - 

co-operation in securing the funds necessarj?- for the 
e::tension of school facilities and for the pajnnent of 
adequate salaries to the educational staff. 



lUOt'S 



•3X1* "JO. 



ESTILIAIES FOR THE YEAR, Beginning July 1, 1916. 



Salaries for Employees in the Educational r^epartment, 
including ptincipals, teachers, attendance 
officers, olerte and bath attendants, for tho 
year beginning July 1, 1916 $2,867,740.00 

December 1915 Payroll without deductions • $240,116.00 
Schedule increase Feby.1916 . • • • 2,065.00 
Schedule increase Sept. 1916 .... 6,071,00 
Additional teachers for Feby.1916 . . . 13,425.00 
Additional teachers and clerks 

for Sept. 1916 23,422.00 

Additional teachers for Feb. 1917 . . 875.00 

Pii6,774.00 

Schedule increase Feby.1917, 5 mos $18,030,00 

Salaries of Evehing School Teachers 86850.00 

Eleipentary evening sohools- 

100 evenings $42100. 

High evening schools- 

100 evenings 44760. 

$80850. 

Salaries of Teachers, Summer Session, ^ 

Elementary Schools • $ 6,480.00 

Elementary schools, 2 mos. • . $6,480. 

Salaries of Teachers, Summer Session, 

Cass Technical High School #12,850.00 

To increase salaries of Bath Attendants ....•$ 450,00 
(30 3 $.05 per day for 300 days) 






TTSTTyATKa - 1916-1917 



FflTK^ft-KR SCHOOL 

nnnf fnr nrin ii r 1- II ■ I P iu i in mm . ^^ ^ ^ ^ 



^l- ;7' T V.» J^Ai>^:!l .^ C K O QL 



Change© and additiora in conr.ecticn with new lunch room ^^ y\ 
moving of lookers - estimated by the Architecta^yT' / 
1 coat of $5,00C.00(architect8 have drawings). VfX^<^ 



a-.i 
at a 



NQRTH?Ag;TrRr Kim SCHOOL ^JV^^ — 



Special Forniture and Fixtures - :;f00,QQ0 i 8ft , not including ^ 
Architects' and Consulting Engineers' Fees. /jf/aT' J 



ItORTH^R N HTr,H SCHOOL 

Lookers.. ^ 

Special Furniture and Fixtures - (.?) K 

NOHDSTRim TTTTTIOR HIC.H SCHOOL 

Lookers-. X 

Special. Furniture and Fixtures .- (?) ^ 



SOJTHEASTFKN HIC.H SCHOOL' 

Lockers. yjj 

Spexsial Furiilture and Fixtures - (?) j( 

STFPH?:i?er SCHOOL— "- —- - ^ 

Changes in connect ioi^ with the Dpen Air Department. 

Bids - ffljilSi^O, not including .Arohiteste' and Consulting 
Engineers' Fees. 



32^r^'^ / 



FIRE rSCAPEg FOR TT70 STORY EUILDirGS 



Doty School - eetimated by Supexvieor as $1,000 



Said about SO other aohoola were in the sarce condition 





^ 




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